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2003 (8) TMI 18 - KERALA HIGH COURTBogus purchases – additions - "Whether, Tribunal is correct in sustaining the additions on the ground that there were bogus purchases against the names of three identifiable persons and also against a number of unidentifiable parties?" - We are of the view that the aforesaid findings with regard to the quantity of 584 quintals of copra treated as bogus purchases are findings of fact entered purely on appreciation of the facts and circumstances of the case. We do not find any question of law arising from the said order of the Tribunal.
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